<?xml version="1.0" encoding="UTF-8"?>
<!-- Copyright 2008 XBRL International. All Rights Reserved. -->
<xbrl 
xmlns="http://www.xbrl.org/2003/instance" 
xmlns:c="http://xbrl.org/formula/conformance/example" 
xmlns:link="http://www.xbrl.org/2003/linkbase" 
xmlns:xlink="http://www.w3.org/1999/xlink" 
xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
>
  
  <link:schemaRef 
    xlink:type="simple" 
    xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" 
    xlink:href="value-test-concepts.xsd"/>

  <context id="context-1">
    <entity>
      <identifier scheme="http://xbrl.org/entity/identification/scheme">01</identifier>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  
  <context id="context-2">
    <entity>
      <identifier scheme="http://xbrl.org/entity/identification/scheme">02</identifier>
    </entity>
    <period>
      <instant>2008-01-01T00:00:00</instant>
    </period>
  </context>
  
  <context id="context-3">
    <entity>
      <identifier scheme="http://xbrl.org/entity/identification/scheme">02</identifier>
    </entity>
    <period>
      <instant>2008-01-01T00:00:01</instant>
    </period>
  </context>
  
  <c:a id="d1" contextRef="context-1">2008-02-28</c:a>
  <c:a id="d2" contextRef="context-1">2008-02-28</c:a>
  <c:a id="d3" contextRef="context-1">2008-02-29</c:a>
  <c:a id="d4" contextRef="context-2">2008-02-29T00:00:00</c:a>
  <c:a id="d5" contextRef="context-3">2008-02-29T00:00:01</c:a>
  <c:a id="d6" contextRef="context-1">2007-12-31</c:a>

</xbrl>


